Belgium’s 2026 federal budget avoids a general VAT hike but raises several reduced VAT rates from 6% up to 12%. Specifically, as of January 2026: [vatcalc.com], [vatcalc.com]
- Hotel accommodations, camping sites, and short-stay lodging: VAT goes from 6% to 12%. [vatcalc.com]
- Take-away meals and catering (food): from 6% to 12%. (Note: restaurant dine-in food in Belgium was already 12%; now takeaway aligns at 12% as well.) [vatcalc.com]
- Sports and leisure events/admissions (e.g. sports clubs, amusement parks, cultural or leisure activities that had 6%): these move to 12%. [vatcalc.com]
- Restaurant non-alcoholic beverages: VAT will decrease from 21% (standard) to 12%, placing soft drinks in restaurants at the same rate as food. (Previously, drinks in Belgian eateries were taxed at standard rate; now non-alcoholic drinks get a reduced rate break.) [vatcalc.com]
- Pesticides: VAT rises from 12% to 21% (i.e. no longer enjoying a reduced rate). [vatcalc.com]
These changes were part of a compromise to boost revenue ~€1.3–1.5 billion without raising Belgium’s standard VAT (which stays at 21%). The budget deal was reached in late November 2025 and formally approved, effective Jan 1. Official verification: Belgian government press and major news outlets (e.g. The Brussels Times) reported these measures after the budget agreement. [vatcalc.com], [vatcalc.com] [vatupdate.com] [vatcalc.com]
- New rates: 12% reduced rate for hotels, campsites, takeaway food, sporting and leisure services; 12% for non-alcoholic restaurant beverages (down from 21%). [vatupdate.com]
- Old rates: 6% for those goods/services (and 21% for soft drinks in restaurants). [vatupdate.com]
- Status: Enacted in the 2026 budget law (confirmed by Parliament in Nov 2025). [vatupdate.com]
- VAT on hotel accommodations, camping pitches, and sports/leisure activities will increase from 6% to 12%.
- VAT on take-away meals and non-alcoholic beverages will rise to 12%, while VAT on non-alcoholic drinks consumed on-site will drop from 21% to 12%.
- VAT for cultural activities remains at 6%; further clarification on the boundary with cultural services is pending.
- VAT on pesticides will increase from 12% to 21%; alcoholic beverages remain at 21%.
- No VAT increase for natural gas, but excise duties on natural gas, heating oil, diesel, and petrol will rise, while excise duties on electricity will decrease.
Source: vatsquare.com
See also
- Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
- Global upcoming VAT rate changes – VATupdate
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